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Why would a firm capture Restructuring in COGS? - Printable Version

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Why would a firm capture Restructuring in COGS? - hellfire45 - 01-06-2011

In doing some research recently, I have found that some firms will report all or a portion of their restructuring charges within their cost of goods sold. I have also seen amortization and depreciation included as part of cost of goods sold. Sometimes the restructuring/depreciation charges are split between COGS and SG&A as well which is also puzzling to me.

Does anybody know for what reason a firm might include these items in COGS?

Thanks for the assistance!